NeoBis最新文献

{"title":"STRATEGI IMPLEMENTASI AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH KOTA \"S\")","authors":"Ahdony Asfiansyah","doi":"10.21107/NBS.V9I1.679","DOIUrl":"https://doi.org/10.21107/NBS.V9I1.679","url":null,"abstract":"Tujuan dari Studi ini adalah ingin mendapatkan manfaat yang lebih mendalam dalam memahami strategi implementasi akuntansi akrual pada pemerintah daerah dengan studi kasus pada pemerintah kota “S”. Studi ini menggunakan alat analisis SWOT dengan analisis matriks EFAS dan IFAS untuk menentukan strategi yang tepat yang bisa diterapkan oleh pihak berwenang (pemerintah kota “S”). Analisis faktor internal dikaitkan dengan menyelidiki kekuatan dan kelemahan yang ada di pemerintah kota “S” dan analisis faktor eksternal dikaitkan dengan peluang dan ancaman yang dihadapi oleh pemerintah kota “S”. Hasil yang diperoleh dengan menggunakan matriks EFAS – IFAS menunjukkan bahwa factor internal (kekuatan – kelemahan) yang dimiliki oleh pemerintah kota “S” adalah 1.3 (positip) dan kalkulasi dari factor eksternal (peluang – ancaman) yang dihadapi oleh pemerintah kota “S” adalah 0.5 (positip). Menurut perhitungan diagram analisis SWOT maka pemerintah kota “S” berada di posisi kuadran I dan dapat menggunakan strategi kekuatan – peluang (SO strategi) di mana dengan menggunakan strategi ini pemerintah kota “S” akan mendapatkan keuntungan dari peluang yang ada.","PeriodicalId":30938,"journal":{"name":"NeoBis","volume":"9 1","pages":"1-19"},"PeriodicalIF":0.0,"publicationDate":"2015-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67766681","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH SELF EFFICACY, ASSERTIVENESS, DAN SELF ESTEEM TERHADAP KEINGINAN PINDAH KERJA (TURNOVER INTENTIONS) PEGAWAI PADA BANK JATIM CABANG PAMEKASAN","authors":"Chamariyah","doi":"10.21107/nbs.v9i1.680","DOIUrl":"https://doi.org/10.21107/nbs.v9i1.680","url":null,"abstract":"Masalah yang sering dihadapi oleh perusahaan berkaitan dengan sumber daya manusia adalah bagaimana mempertahankan sumber daya manusia yang potensial agar tidak berpindah. Fenomena yang sering terjadi adalah kinerja suatu perusahaan yang telah demikian bagus dapat dirusak, baik secara langsung maupun tidak langsung oleh berbagai perilaku karyawan yang sulit dicegah terjadinya. Salah satu bentuk perilaku karyawan tersebut adalah keinginan untuk berpindah ( turnover intentions ) yang berujung kepada keputusan karyawan meninggalkan pekerjaannya. Keinginan pindah kerja biasanya disebabkan oleh keinginan individu itu sendiri dan dipengaruhi oleh beberapa faktor-faktor lain. Tujuan penelitian ini adalah untuk mengetahui pengaruh self-efficacy, assertiveness, dan self-esteem secara simultan terhadap keinginan berpindah kerja ( turnover ) pegawai Bank Jatim Cabang Pamekasan; untuk mengetahui pengaruh self-efficacy, assertiveness, dan self-esteem secara parsial terhadap keinginan berpindah kerja ( turnover ) pegawai Bank Jatim Cabang Pamekasan, dan juga untuk mengetahui manakah di antara self-efficacy, assertiveness, dan self-esteem yang mempunyai pengaruh dominan terhadap keinginan berpindah kerja ( turnover intentions ) pegawai Bank Jatim Cabang Pamekasan. Hasil penelitian menunjukkan bahwa Self-efficacy, assertiveness, dan self-esteem secara simultan mempunyai pengaruh yang signifikan terhadap keinginan berpindah kerja ( turnover ) pegawai Bank Jatim Cabang Pamekasan. Hal ini dibuktikan dengan nilai F sebesar 6.094 dan tingkat kemaknaannya p=0.001 (p<0,05). Self-efficacy, assertiveness, dan self-esteem secara parsial  mempunyai pengaruh yang signifikan terhadap keinginan berpindah kerja ( turnover ) pegawai Bank Jatim Cabang Pamekasan. Hal ini dibuktikan dengan nilai t hitung masing-masing variabel. Variabel self-efficacy (X1) mempunyai nilai t hitung sebesar 2.240 dan signifikansi menunjukkan nilai p = 0,009 < 0,05. Variabel assertiveness (X2) mempunyai nilai t hitung sebesar 4.186. tingkat signifikansi menunjukkan nilai p = 0,000 < 0,05.  Variabel self-esteem (X3) mempunyai nilai t hitung sebesar 3.066. tingkat signifikansi menunjukkan nilai p = 0,009 < 0,05.  Assertiveness mempunyai pengaruh yang dominan terhadap keinginan berpindah kerja ( turnover ) pegawai Bank Jatim Cabang Pamekasan. Dibuktikan dengan nilai t hitung assertiveness yang paling tinggi dibandingkan dengan variabel self-efficacy dan self-esteem.","PeriodicalId":30938,"journal":{"name":"NeoBis","volume":"9 1","pages":"20-38"},"PeriodicalIF":0.0,"publicationDate":"2015-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67766768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"STRATEGI PENGEMBANGAN BISNIS RUMAH TEMPE INDONESIA DI KOTA BOGOR, PROPINSI JAWA BARAT","authors":"Joko Purwono, Sri Sugyaningsih, Rara Tama Putri","doi":"10.21107/NBS.V9I1.682","DOIUrl":"https://doi.org/10.21107/NBS.V9I1.682","url":null,"abstract":"Rumah Tempe Indonesia (RTI) adalah pelopor dan masih satu-satunya produsen higienis tempe di Indonesia. Hal ini  menunjukkan indikasi bahwa RTI memiliki peluang untuk melakukan strategi mengembangkan bisnisnya. Penelitian ini bertujuan untuk mengidentifikasi lingkungan internal dan eksternal yang mempengaruhi bisnis, merumuskan dan memilih prioritaskan alternative strategi yang didasarkan pada hasil analisis lingkungan internal dan eksternal RTI. Pengumpulan data bersumber dari enam responden yang berkompeten yang dilaksanan mulai bulan April 2014 hingga Mei 2014 di RTI Bogor, Jawa Barat. Data yang terkempul dianalisis dengan menggunakan metode deskriptif  dan  perumusan strategi. Hasil analisis menunjukkan bahwa posisi RTI dalam matriks IE di kuadran dua yakni  tumbuh dan membangun. Strategi yang paling sesuai untuk digunakan strategi intensif dan integratif . Ada 5 alternatif strategi yang dapat diterapkan oleh RTI berdasarkan hasil analisis the matriks SWOT Berdasarkan analisis matrik QPM menunjukkan prioritas strategi untuk diimplementasikan adalah pengembangan pasar baru secara intensif.","PeriodicalId":30938,"journal":{"name":"NeoBis","volume":"9 1","pages":"60-71"},"PeriodicalIF":0.0,"publicationDate":"2015-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67766609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PROGRAM CSR BERBASIS PEMBERDAYAAN MASYARAKAT (UNTUK MENINGKATKAN PRODUKTIVITAS USAHA MIKRO, KECIL MENENGAH DI MADURA)","authors":"Netty Dyah Kurniasari","doi":"10.21107/NBS.V9I1.685.G604","DOIUrl":"https://doi.org/10.21107/NBS.V9I1.685.G604","url":null,"abstract":"Angka kemiskinan di Madura tergolong tinggi. Salah satu cara untuk mengatasi kemiskinan adalah melalui peningkatkan fungsi usaha mikro, kecil, menengah (UMKM) di Madura. Akan tetapi UMKM di Madura  terkendala  beberapa permasalahan. Perusahaan atau corporate  memegang peran yang sangat penting untuk ikut andil menyelesaikan permasalahan UMKM di Madura melalui program CSR. Berdasarkan fakta dan permasalahan di atas, penelitian ini menawarkan suatu model Corporate Social Responsibility Berbasis Pemberdayaan Partisipatif. Tujuan penelitian ini  adalah  (1) menghasilkan data kebutuhan dan masalah  UMKM di Madura. (2) menghasilkan model CSR berbasis pemberdayaan partisipatif. Metode yang digunakan adalah observadi dan wawancara mendalam dengan UMKM di Madura. Berdasarkan penelitian diketahui bahwa permasalahan  UMKM di Madura antara lain desain, permodalan  dan pemasaran. Model CSR yang sesuai adalah mengadakan pelatihan desain, pemberian permodalan dan promosi (pemasaran).","PeriodicalId":30938,"journal":{"name":"NeoBis","volume":"9 1","pages":"98-109"},"PeriodicalIF":0.0,"publicationDate":"2015-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67767335","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EFEKTIVITAS STRATEGI PENYESUAIAN MAHASISWA BARU PADA PROSES PEMBELAJARAN DI PERGURUAN TINGGI. (STUDI PADA UPN ”VETERAN” JAWA TIMUR)","authors":"Mei Retno Adiwaty, Zumrotul Fitriyah","doi":"10.21107/NBS.V9I1.684","DOIUrl":"https://doi.org/10.21107/NBS.V9I1.684","url":null,"abstract":"Dunia pendidikan yang lebih kompetitif akan membuat sebuah universitas atau perguruan tinggi perlu memiliki keunggulan bersaing. Agar bias eksis dalam persaingan maka sudah seharusnya sebuah universitas bias memberikan berbagai fasilitas yang dapat mendukung proses belajar mengajar (proses pembelajaran). Sehingga mahasiswa dapat menyesuaikan dengan lingkungan belajar di perguruan tinggi. Tujuan dari penelitian ini adalah untuk menganalisis efektivitas dari strategi penyesuaian untuk mahasiswa baru dalam proses pembelajaran (learning process). Studi (penelitian) ini menggunakan data primer yang terkumpul dari mahasiswa baru yang mengikuti proses pembelajaran melalui kuesioner yang disebarkan kepada 146 mahasiswa baru di UPN “Veteran” Jawa Timur. Teknik analisis yang digunakan adalah PLS (partial least square) yang digunakan untuk menguji hipotesis.: Strategi penyesuaian yang lebih tepat akan membuat mahasiswa baru lebih baik dalam proses pembelajaran di perguruan tinggi. Uji kausalitas menunjukkan bahwa strategi coping memiliki pengaruh positip terhadap proses penyesuaian. Hasil penelitian ini menunjukkan bahwa emotional focus copying merupakan faktor yang paling besar pengaruhnya.  Artinya, bahwa mahasiswa perlu lebih berfokus pada faktor ini untuk menyelesaikan masalah penyesuaian diri mereka dengan proses pembelajaran di perguruan tinggi.","PeriodicalId":30938,"journal":{"name":"NeoBis","volume":"9 1","pages":"01-15"},"PeriodicalIF":0.0,"publicationDate":"2015-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67767215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH KUALITAS KEHIDUPAN KERJA TERHADAP KINERJA PEGAWAI DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN SAMPANG","authors":"S. Irawati","doi":"10.21107/NBS.V9I2.1272","DOIUrl":"https://doi.org/10.21107/NBS.V9I2.1272","url":null,"abstract":"","PeriodicalId":30938,"journal":{"name":"NeoBis","volume":"9 1","pages":"41-52"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67767619","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS KINERJA KEUANGAN PERUSAHAAN KELAPA SAWIT GO PUBLIC DI INDONESIA (Kasus PT Astra Agro Lestari Tbk, PT Sampoerna Agro Tbk, PT PP London Sumatera Indonesia Tbk, PT Tunas Baru Lampung Tbk dan PT Sinar Mas Agro Resources and Technology Tbk)","authors":"Joko Purwono, Sri Sugyaningsih, Resty Istiarti","doi":"10.21107/NBS.V9I2.1270.G1094","DOIUrl":"https://doi.org/10.21107/NBS.V9I2.1270.G1094","url":null,"abstract":"Palm Oil is one commodity plantation sub-sector plays an important role in the Indonesian economy. Aside from being a provider of raw materials and labor absorbing, oil palm is also a producer of foreign exchange after oil and gas. The purpose of this study was to evaluate the company's financial performance and identify the factors that affect the financial performance of palm oil companies go public. This research method is to use financial ratio analysis and analysis of Economic Value Added (EVA). Based on the analysis of financial ratios, PT Astra Agro Lestari Tbk and PT PP London Sumatra Indonesia Tbk has the best financial performance. While other companies have a poor financial performance due to high debt and poor sales of the company. Based on analysis of Economic Value Added, the financial performance of palm oil companies went public during the three-year period show declining performance and negative in 2012. PT Sinar Mas Agro Resources and Technology Tbk has the best performance over the three-year observation period.","PeriodicalId":30938,"journal":{"name":"NeoBis","volume":"9 1","pages":"16-31"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67767503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"KLASIFIKASI JENIS-JENIS BISNIS E-COMMERCE DI INDONESIA","authors":"M. Pradana","doi":"10.21107/NBS.V9I2.1271","DOIUrl":"https://doi.org/10.21107/NBS.V9I2.1271","url":null,"abstract":"Indonesian people, especially those living in urban areas, are inseparable from the Internet, because almost all activities involve internet and information technology. Thus, no wonder if the internet has become a basic requirement for some people, especially those who use the internet for business purposes (e-commerce). E-commerce is defined as the process of buying, selling, transferring or exchanging products, services or information through computer networks via the internet. With e-commerce as business activities, the company can expand and reach consumers more easily. They can also process conventional transactions to be more modern with the availability of online transactions. Collective society, for example in Asian countries such as India and Indonesia, depend more social interaction than those who live in the individualistic-oriented community. Connecting the characteristics of Indonesian society with the types of business interactions, more or less variations of e-commerce business in Indonesia can be divided into several types, namely listings, shopping mall, marketplace, online stores, online stores on social media and crowdsourcing / crowdfunding. This article aims to discuss more about the types of business e-commerce as well as the development of the underlying information systems theory","PeriodicalId":30938,"journal":{"name":"NeoBis","volume":"9 1","pages":"32-40"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67767600","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH INDEPENDENSI, KOMPLEKSITAS TUGAS, DAN GENDER TERHADAP AUDIT JUDGMENT","authors":"Rossa Komalasari, Erna Hernawati","doi":"10.21107/nbs.v9i2.1274.g1099","DOIUrl":"https://doi.org/10.21107/nbs.v9i2.1274.g1099","url":null,"abstract":"This study aims to empirically examine the influence of independence, task complexity and gender on audit judgment. The sample of this study is the auditor who worked on KAP in DKI Jakarta. Samples was done by cluster sampling method. Data was collected through questionnaire distributed directly to the auditor as many as 100 and only 80 questionnaires can be used. Data were analyzed using multiple linear regression method were processed with SPSS 20.0. the result of this study indicate that independence and task complexity of the audit has a significant impact on audit judgment, while the gender had no significant effect on audit judgment","PeriodicalId":30938,"journal":{"name":"NeoBis","volume":"9 1","pages":"66-86"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67767178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MENGUKUR LOYALITAS PELANGGAN MELALUI RETAIL SERVICE QUALITY","authors":"Yustina Chrismardani","doi":"10.21107/NBS.V9I2.1276.G1100","DOIUrl":"https://doi.org/10.21107/NBS.V9I2.1276.G1100","url":null,"abstract":"This study aims to determine the direct effects of five variables of retail service quality (X) on customer satisfaction (Y1), the direct effect of customer satisfaction (Y1) on customer loyalty (Y2), the direct effects of five X variables on customer loyalty (Y2) and the indirect effects of five X variables on customer loyalty through customer satisfaction.  The data was taken from 100 customer of Tom and Jerry store. Used path analysis, the result can be reveled as : physical aspects and policy have the direct effects of customer satisfaction, while customer satisfaction has the direct effect on customer loyalty.  It means that physical aspects and policy has the indirect effects of customer loyalty through customer satisfaction.  Meanwhile the other variables such as reliability, personal interaction and problem solving don’t have the direct effects of customer satisfaction, it means those variables don’t have the indirect effects of customer loyalty through customer satisfaction.  Only physical aspects and reliability which have the direct effects on customer loyalty.","PeriodicalId":30938,"journal":{"name":"NeoBis","volume":"9 1","pages":"87-101"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67767184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}